EXP_0013

Prévia do material em texto

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A purchase order is a formal request to a vendor to supply certain goods or services under the stated conditions.
Purchase orders can be created without reference, or with reference to a purchase requisition, a request for quotation or another purchase order.
When you enter the purchase order data, the system suggests values to use. For example, the ordering addresses, as well as the terms of payment and freight (Incoterms) are suggested from the vendor master record. If you have maintained a material master for a certain material in the R/3 System, the material short text or the material groups, among other things, are suggested for you. If a purchasing info record already exists in the system, a default price is copied to the purchase order.
The purchase order is either sent to a vendor or you carry out a stock transport order in another plant belonging to your company or group. With a stock transport order, you can take into account the associated freight costs in the purchase order.
Note: You can find more information about stock transport orders in the Materials Management documentation on the topic of Inventory Management: Special stocks and special forms of procurement in Materials Management.
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The purchase order is a formal request to a vendor to supply you with goods or services at the conditions stated in the purchase order. In the purchase order, you further define whether the material is delivered for stock or direct consumption (for example, cost center, asset or project). Goods Receipt and Invoice Verification are normally carried out based on the purchase order.
You can minimize the work involved in entering data, by creating purchase order items with reference to an existing purchase requisition, RFQ or purchase order. Of course, you can also enter a purchase order without reference to preceding documents in the system.
If you do not know the vendor when you create a purchase order, you can use the source determination in the R/3 System. The system suggests possible vendors to you on the basis of the defined sources of supply (outline agreements, info records, source list entries, quota arrangements).
For each purchase order item, you have the option of determining the current processing status. For example, you can determine whether there are goods receipts or incoming invoices for an item. From the purchase order history screen you can display the subsequent documents (material document and invoice document). 
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Like other purchasing documents in the R/3 System, the purchase order consists of a document header and one or more items.
The document header contains information that refers to the entire purchase order. Examples of this include the document currency, the document date, and the terms of payment. 
The item part of the document contains data describing the materials or services ordered. You can maintain additional information for each item (for example, delivery schedules or item-based text). 
In a purchase order, you can procure materials or services for all plants attached to your purchasing organization.
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Conditions are used in purchase orders to determine price. 
The following types of conditions are used in Purchasing:
Conditions in a contract apply to all contract release orders created with reference to this contract.
Conditions in a purchasing info record apply to all purchase order items that contain the material and vendor contained in the purchasing info record.
Extended conditions are only included in the purchase order if they meet certain criteria. For example, you can use extended conditions to define vendor discounts or include discounts for a material type. Extended conditions are more flexible than conditions in info records or contracts in that you can define which criteria must be met if the conditions are to apply to purchase orders.
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You can issue purchase orders, changes to purchase orders, and order acknowledgements as messages via printer, fax, EDI or e-mail.
You can configure which header texts and item-based texts the system issues. The header text is printed at the top of the purchase order and contains general information. Item texts describe a purchase order item in more detail. You can also include and issue standard texts.
Note: You will find more detailed information about outputting purchasing documents in the Materials Management documentation on Purchasing: Entering Texts, Print Functions and Information Transmission.
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Posting a goods receipt to stock with reference to a purchase order has a number of advantages for you, including:
The goods receiving point can check whether the delivery is the same as the purchase order data, that is, whether the goods that were ordered have been delivered.
The system suggests data from the purchase order when you enter the goods receipt (for example, items and quantities). This makes it easier to enter the goods receipt and check overdeliveries and underdeliveries when goods arrive.
Among other things, the purchase order history is automatically updated as a result of the deliveries. The Purchasing Department can send a reminder about late deliveries.
When you post a goods receipt to the warehouse, the system creates a material document containing information such as the material delivered and the quantity delivered. The system also records the storage location in which you place the material into stock in the plant concerned.
In transactions relevant for material valuation, the system creates at least one accounting document, which records the effects of the goods movement on the value of the stock.
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The material document consists of a document header and at least one item. The header information includes the posting date and the name of the person who created the document. At item level, the material document records the quantity, the material, and the storage location to which the material is posted in the associated plant.
The accounting document records the effects of goods movements on the accounts. The document header contains general data, such as the document date, posting date, posting period, and document currency. The G/L account numbers and the associated amount posted are recorded at item level.
The material and accounting documents are independent documents. You can identify the material document by the material document number and the material document year. The accounting document can be clearly identified by the company code, accounting document number, and fiscal year. The company code in which the accounting document is posted is taken from the plant in which the goods movement takes place.
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This example applies to the procurement of stock materials and assumes that the material delivered is valuated with the purchase order price in the goods receipt (You will receive more detailed information about material valuation in the next unit of this course). 
Entering the goods receipt increases the stock quantity in the material master record. The stock value of the material increases by the purchase order price multiplied by the goods receipt quantity.
The goods receipt creates a debit posting to the stock account established by the automatic account determination. The system determines the amount from the purchase order price of the item and the goods receipt quantity. Since the vendor invoice is not usually available at goods receipt, but the material becomes valuated stock in your plant at this point, provisions are created in a GR/IR clearing account (GR: goods receipt, IR: invoice receipt) until the vendor invoice is posted. This creates the liability to the vendor that is expected at invoice receipt. 
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The diagram once again shows an overview of all the key effects of a goods receipt referencing a purchase order.
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In Materials Management, the procurement process is concluded by the invoice verification process,during which invoices and credit memos are entered and the contents and prices are checked for accuracy. However, payment and evaluation of invoices is not part of Invoice Verification; the appropriate information for these tasks is passed on to other departments. Invoice Verification therefore creates a link between Materials Management and external or internal accounting.
When you enter an invoice with reference to a purchase order, the system suggests data from the purchase order and the goods receipts for the purchase order (for example, vendor, material, quantity still to be invoiced, terms of payment, and so on).
If there are discrepancies between the purchase order or goods receipt and the invoice, the system warns the user, and depending on how the system is configured, blocks the invoice for payment.
The posting of the invoice completes the invoice verification process. The system updates the purchase order history and Financial Accounting initiates payment for the open invoice items. Invoice Verification creates a link between Materials Management and external or internal accounting.
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In Invoice Verification, the system uses data from Purchasing, Inventory Management, the material master and the vendor master. For example, the material number, short description, and base unit of measure are determined from the material master. The vendor master contains, for example, the terms of payment applicable to that vendor. The system can determine the different conditions for a vendor on the basis of so-called condition records.
If an invoice is posted in the SAP R/3 System with reference to a purchase order, the invoice receipt is stored in the purchase order history. 
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In Invoice Verification, you enter all the relevant data for the vendor invoice (for example gross amount, tax, invoice date, and so on). The system checks this data in subsequent processing steps and compares it with data that already exists in the system, such as the purchase order document and the goods receipt document.
The invoice document can be optically archived and sent via workflow to the department responsible for invoice verification. This is an important step towards the realization of the paperless office.
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Invoice items can be posted with reference to a goods receipt, a purchase order or a delivery note. The postings are automatically made to the corresponding G/L accounts. When an invoice is posted, an open item is credited on the vendor account.
With purchase-order-based Invoice Verification, you can settle all items, irrespective of whether there have been partial deliveries.
With goods-receipt-based Invoice Verification, you use the goods receipts as the basis of the invoice entry. Invoices for quantities greater than the goods receipt quantity cannot be posted. You must set this type of Invoice Verification in the purchase order. 
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If the indicator for goods-receipt-based Invoice Verification was not set in the purchase order, the vendor invoice can be entered before or after the goods are received.
If the invoice is entered with reference to a purchase order, only the amount that has already been delivered but not yet invoiced appears on the selection screen as the default value if you are working with standard settings. You can overwrite the default value and consequently settle the entire purchase order quantity when partial deliveries have been received. The system automatically blocks the invoice for payment if tolerances defined in the system are exceeded (for example, if the invoice price varies greatly from the purchase order price).
With goods-receipt-based Invoice Verification, invoice entry is based on the goods receipts. If you have entered several partial deliveries for an order item, the system displays them as separate invoice items. Invoices for quantities greater than the goods receipt quantity cannot be posted. You must set this type of Invoice Verification in the purchase order. 
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The effects of posting an invoice in the R/3 System are:
When you post an invoice, an accounting document is created. The individual items are posted to the corresponding accounts.
The provisions in the GR/IR clearing account are reversed.
The invoice document is entered in the purchase order history.
If the invoice price differs from the purchase order price, the stock value and the current moving average price is recalculated and updated in the material master, for a material valuated with moving average price. 
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Invoice receipt creates a liability towards the vendor. Since a provision has already been created for this liability in a GR/IR clearing account at the time of goods receipt, the invoice receipt now clears this. The offsetting entry is made to the vendor account and creates an open item there.
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You set the material valuation procedure you want to use in the accounting view of the material master record. In the R/3 System, you can carry out material valuation using the standard price procedure or moving average price procedure.
Irrespective of the valuation procedure set in the material master record, the system increases the stock quantity by the relevant goods receipt quantity when you post a goods receipt into stock.
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The initial stock quantity and value are displayed in the “Initial situation” column.
For statistical purposes, the system also calculates the moving average price for materials that are valuated at the standard price. This means that you can spot major differences between the current procurement price and the standard price and react accordingly.
The system calculates the total stock value of materials with standard price control as follows:
total value = standard price (per base unit of measure) * total stock.
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The system updates the stock value and the stock quantity with the standard price.
It updates the GR/IR clearing account with the purchase order price.
It posts the difference between the purchase order price and the standard price to the price difference account.
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The system clears the GR/IR clearing account with the purchase order price.
It updates the vendor account with the invoice price.
It posts the difference between the purchase order price and the invoice price to the “income from price differences” account. It does not change the total stock value.
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The initial stock quantity and value are displayed in the “Initial situation” column.
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The system updates the stock value, stock account, and GR/IR clearing account with the purchase order price.
It recalculates the moving average price on the basis of the new stock value.
Moving average price (per base unit of measure) = total value / total stock
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The system clears the GR/IR clearing account with the purchase order price and updates the vendor account with the invoice price. It posts the difference between the purchase order price and the invoice price to the stock account and recalculates the stock value based on the invoice price.
The system redetermines the moving average price based on the new stock value. 
If the stock quantity is less than the invoice quantity, the system posts part of the difference to the “Expenditure/income from price differences” account instead of the stock account.
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The R/3 System differentiates between planned and unplanned delivery costs.
You arrange planned delivery costs in advance with the vendor, a carrier, or the customs office and enter them when creating the purchase order. At goods receipt, provision accounts are posted, which are then cleared when the invoice is received.
Unplanned delivery costs are delivery costs you do not know about when you are creating the purchase order. You do not enter these until the you receive the invoice. If required, the valuation carried out at goods receipt is corrected.
The advantage of planned delivery costs is that they are includedin the valuation of a material at goods receipt or, for purchase orders with account assignment, the system can debit the account assignment object. The system only carries out subsequent debits when the invoice is received if the delivery costs in the invoice differ from those planned.
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Planned delivery costs are delivery costs that are arranged with the vendor, carrier, or customs office in advance. They are therefore entered in the purchase order.
Planned delivery costs could be freight or customs duty costs, for example. In Customizing for Purchasing, your system administrator can use conditions to create other types of delivery costs.
The system automatically posts planned delivery costs to clearing accounts when you enter the goods receipt. A special clearing account can be set up for every origin type. When you post the invoice for these delivery costs, the system clears the relevant clearing accounts.
In Invoice verification, you can list all planned delivery costs for a purchase order, vendor, or bill of lading. You can then copy the relevant items from the list into the document.
Planned delivery costs are not bound to a vendor. When planning the delivery costs in the purchase order, you can enter a special vendor for the delivery costs (for example, a freight vendor or customs office). In Invoice Verification, you can post these delivery costs for a different invoicing party.
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The system clears the GR/IR clearing account with the purchase order price and updates the vendor account with the invoice price. 
	Material with moving average price control:
The system posts the difference between the purchase order price and the invoice price to the stock account and recalculates the stock value based on the invoice price. 
The system redetermines the moving average price based on the new stock value. 
If the stock quantity is less than the invoice quantity, the system posts part of the difference to the “Expenditure/income from price differences” account instead of the stock account. 
Material with standard price control:
The system posts the difference between the purchase order price and the invoice price to an expenditure/income from price differences account.
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